MBJ_July20_2018

INSIDE — Daily newspaper to launch in Memphis in the fall — Page 4 TRANSPORTATION

www.msbusiness.com

Frontier Airlines will start Jackson service

July20, 2018 • Vo. 40 No. 29 • 20 pages

DINING

— Page 2

MBJ FOCUS

Small Business {Section begins P11}

» Single most important problem for small businesses is availability and quality of labor

{The List P14} » Main Street Communities

Koestler Prime out of the gate first in steak war Page 2

COLUMN {P8}

JACK WEATHERLY/MBJ

Koestler Prime is in the location left vacant when Ruth’s Chris Steak House closed in May.

» TURNER: Adding up the benefits

http://msbusiness.com/events/health-care-heroes/

2 Q Mississippi Business Journal Q July 20, 2018 REPORTER’S NOTEBOOK

Koestler Prime out of the gate first in steak war

A

n hour after the city of Ridgeland issued its last permit to the restaurant mid-afternoon last Thursday, Scott and Julie Koestler decided – what the heck – let’s open tonight.

And so they did.

Julie posted it on Facebook.

But it was not like there was a complete surprise to the opening of Koestler Prime in Renaissance at Colony Park.

“We had a great crowd. We had a full house,” Scott said, adding that he didn’t yet know the exact seating capacity as he conducted a tour of restaurant.

Another 50 to 65 seats will be added over the next couple of weeks, he said.

There had been a public legal battle over the name of the restaurant.

Mark and Mary Shapley contended in a March lawsuit in federal court that the Koestlers could not use the name “Shapley’s” because the 1998 purchase agreement of $1.69 million did not include it as an asset. The Koestlers took the opposing view.

An agreement was reached in April.

Hence, Koestler Prime and MM Shapley’s.

So the race was on.

Mark Shapley said Tuesday that the renamed restaurant will open probably late this month.

He said the building, which was purpose-built as Shapley’s at 868 Centre St. in Ridgeland a couple of blocks north of County Line Road, is undergoing a complete remodeling, including new equipment.

The menu essentially won’t change from what it had been, Shapley said.

Same at Koestler Prime, said Scott Koestler. The menu is the same and the new quarters are the same overall size as Shapley’s. It is in the space that had been leased to Ruth’s Chris Steak House, which closed in May.

JACK WEATHERLY/MBJ

Julie and Scott Koestler.

The Koestlers agreed in the settlement not to use the Shapley name, which, they contended, they built into a choice name for premium steaks as well as seafood over a 20-year period.

Being a newbie to one of these two restaurants and no standing with the other leaves one unable to compare.

Chances are the Koestler brand hasn’t led to any change in a successful formula.

Add the fact that all but one of the 56 full- and part-time employees from Shapley’s moved over with the Koestlers and chances are very good.

One of the kitchen workers says to Scott: “What’s your name?”

“Scott.”

“Mine’s Henry.”

Joke? Yes, Scott says, chuckling. “He always does that.”

The layout of the kitchen is arranged as it had been at the old location, except that the area is twice as big.

“It’s a lot better working environment,” Scott said.

We got a table at the comfortable bankette along the curved wall behind the front desk.

That was a good place to watch the place fill up after we got there a little before 6.

By 7 o’clock, it seemed all tables were taken, including semi-private booths with white tablecloth tables and original paintings of landscapes and skyscapes, mostly by

Mississippi artists.

The bar opens at 4:30 p.m. Monday through Thursday and 4 p.m. on Friday and Saturday. Dinner starts at 5 o’clock; seating ends weekdays at 9:30 and Jack Weatherly 10 on weekends.

The staff seemed to be often greeting regulars to the new place.

I broke the ice at our table with a 4 Roses Yellow Label on the rocks, an old Kentucky bourbon that has made a comeback in recent years.

For appetizers, I had smoked salmon carpaccio. My wife had three huskwrapped tamales, nice and spicy.

I chose – what else – a steak – a bone-in ribeye, along with new potatoes with fresh herbs as the side.

The charred, and cross-hatched, meat and bone did their jobs, capturing the juices of the prime beef and the sweetness of the marrow.

The 26-to-28-ounce piece was large enough for even a big guy to save some for later, finished off at home two days later with even more flavor.

The meat was almost fork-cut tender and the tiny pockets of fat were flavor enhancing, as was the bone and its sweet marrow.

My wife picked the eight fried jumbo shrimp, which were very much to her liking, shrimp fan that she is. Her side, cream spinach au gratin, was enough for two.

We chose simple from the extensive wine list, chardonnay at $6, and a generous pour at that.

» Contact Mississippi Business Journal staff writer Jack Weatherly at jack.weatherly@msbusiness.com or (601) 364-1016.

TRANSPORTATION

FRONTIER AIRLINES WILL START JACKSON SERVICE

By MBJ STAFF

Discount carrier Frontier Airlines will offer service to Denver and Orlando from Jackson-Medgar Wiley Evers International Airport starting in October.

The Denver-based airline offered an introductory, oneway, nonstop ticket until midnight Tuesday for as low as $35 for travel from Oct. 13 through Nov. 14, according to a release from the company.

There may be additional baggage fees and expenses.

“The addition of a new airline, new routes, and affordable fares will provide Mississippians more travel options and will

make our state a more attractive destination for both tourism and business,” said U. S. Senator Roger Wicker.

Frontier will use Orlando International Airport, which is close to Disney World and Universal Studios.

Via Air started flights from the Jackson airport in June to Orlando Sanford International Airport.

Southwest Airlines stopped service to Jackson in 2014, which has forced the facility to recover.

The Jackson airport also offers flights via Delta Air Lines, American Airlines and United Airlines to major cities Houston, Chicago, Atlanta and others.

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4 Q Mississippi Business Journal Q July 20, 2018 MEDIA

Daily newspaper to launch in Memphis in the fall

By JACK WEATHERLY jack.weatherly@msbusiness.com

A daily newspaper will debut in the fall to fill the void it says the ever-shrinking Commercial Appeal has left in the Memphis area news market.

The seven-days-a-week Daily Memphian has recruited some of the leading members of the Commercial Appeal staff.

Launching a metropolitan daily is a rarity in an era when many have labeled dailies as dinosaurs.

The nonprofit publication will be “fundamentally grounded in the tradition of printed journalism and the high standards that still exist in a lot of . . . digital news outlets,” Eric Barnes, publisher of existing Memphis Daily News and Memphis News, said in an article on the Daily News website on Monday.

The Daily News was originally a legal ads publication but in recent years has added news coverage.

The Daily Memphian is a separate entity from The Daily News and The Memphis News,

the weekly compilation of The Daily News.

“There’s a real void in terms of high-quality local journalism that is grounded in the written word,” Barnes said in an interview before the announcement.

The news staff for the new publication stands at 27, with many of them coming from The Commercial Appeal, which has continued its contraction in the two years of ownership by Gannett.

The downward trend of the morning daily predates Gannett ownership.

Scripps-Howard, which bought the paper in 1936 and bought the Journal Media Group, including HGTV and other television properties, then sold to Gannett in 2016.

Rick Edmonds, a faculty member of the Poynter Institute in St. Petersburg, Fla., said that while a startup faces a “tough” market, even as all-digital, some make it, including Austin, Texas-based Texas Tribune, which “has developed a good variety of revenue sources and is certainly solid now,” Edmonds said.

Mississippi Today, which was started in

and he NBA Grizzlies and other sporting and nonsporting nighttime events fall victim to the early deadline.

Andy Cates, president and chairman of the board of Memphis Fourth Estate, the not-for-profit holding company, said it will seek the money from donors as “philanthropic venture capital” and said the effort has raised $6.5 million thus far.

Other board members include Edward Felsenthal, who was named editor and chief of Time magazine last year after being digital editor for the publication.

The Daily Memphian subscription rate will be $7 a month, the first month free.

2014 as a nonprofit digital paper, has a news staff of about 15.

The most notable signee for the news staff of The Memphian is Geoff Calkins, Commercial Appeal sports editor and columnist, which could doubly pay off. The Commercial Appeal is now printed in Jackson, Tenn, which means evening deadlines are early.

That means night game results don’t get in the day they are played. Night games such as for the University of Memphis, whose new head basketball coach, Penny Hardaway, former NBA and UM star, has created quite a stir in the basketball town.

Likewise, results from games played by the Pacific Coast League AAA Redbirds

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MBJPERSPECTIVE July 20 2018 • www.msbusiness.com • Page 5

OTHER VIEWS

#THE OUTSIDE WORLD

Reopening of Till case a prominent moment in history

Website: www.msbusiness.com July 20, 2018 Volume 40, Number 29

ALAN TURNER Publisher alan.turner@msbusiness.com • 364-1021 TAMI JONES Associate Publisher tami.jones@msbusiness.com • 364-1011 ROSS REILY Editor ross.reily@msbusiness.com • 364-1018

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» INSIDE MISSISSIPPI

Is government the problem or part of the answer to rural poverty?

R

ural poverty skyrockets as jobs move away,” read a headline on TheHill.com.

“The number of rural Americans living in poverty has skyrocketed in recent years amidst an economic evolution that has cost hundreds of thousands of manufacturing and mining jobs.”

The problem is twofold, the article says – key employers in rural areas have shut down or moved away and educated young people move away.

“Rural America is increasingly inhabited by older and less-skilled, less educated individuals, resulting in a rising poverty rate. In this century so far, there’s been a giant sucking sound coming from each major metropolitan area of the United States as it vacuums talent out of surrounding small towns and rural areas.”

Despite record employment numbers in Mississippi, many of our rural counties fit this description.

Among the most impacted groups left behind in poor rural communities are black youth. “Mississippi’s black boys are more likely to live in poverty than children in all other racial and ethnic groups,” said a story in Mississippi Today based on reports from the Hope Policy Institute. “Mississippi’s black men are much more likely to encounter the negative effects of poverty and live in communities that are simi-

Bill Crawford larly affected by entrenched generational poverty.”

Hmmm.

Two Mississippi State University professors and one from The Citadel have the answers. In “Promoting Prosperity in Mississippi” MSU Associate Professors Brandon N. Cline and Claudia R. Williamson with The Citadel Professor Russell S. Sobel present a series of essays that reveal how Mississippi can unleash prosperity to make everyone in Mississippi better off.

The book makes the case that decreases in tax and social welfare burdens, fewer regulations and ordinances, fewer financial incentives to attract industry, less occupational licensing, school choice, elimination of Medicaid, ending state-led efforts to reduce obesity, reducing incarceration rates, reforming civil forfeiture laws, eliminating interest rate caps on smalldollar lenders, lifting building codes during disasters and eliminating disaster insurance would make Mississippi prosperous.

“This book illustrates that if Mississippi embraces economic freedom, the state will experience more entrepreneurship, increased business and capital formation, higher labor productivity See CRAWFORD, Page 6

n the 63 years since the savage killing of 14-year-old Emmett Till in Money, Mississippi, racial tensions have done little to subside.

While Till’s death aided in inspiring the civil rights movement, its true nature has held a heavy shadow over the state of our state for more than six decades with no justice found.

Citing new information, the federal government is reopening the probe into Till’s slaying after having closed it in 2007 with authorities noting that all suspects in the incident were dead.

The reopening is, in part, due to the book, “The Blood Of Emmett Till,” written by Duke University research scholar Timothy Tyson.

Tyson reveals in the book that Carolyn Bryant Donham – who accused Till of whistling at her, among other acts – fabricated large parts of her testimony that had her husband Roy and his half-brother J.W. Milam acquitted.

According to Tyson, in 2008 Donham stated “that part’s not true,” referring to the verbal and physical advances she’d claimed Till made on her. “Nothing that boy did could ever justify what happened to him,” she went on to say.

Donham’s original claims resulted in Till’s death; his disfigured and mutilated body were found three days after the alleged incident.

In the now infamous images printed in Jet Magazine, Till was photographed in his opened coffin, unenbalmed and displayed publicly for four days.

“I wanted the world to see,” Till’s mother said of the Chicago funeral.

Milam and Bryant both confessed to the crime in a magazine interview some years later in an article titled “The Shocking Story of Approved Killing in Mississippi.”

Neither saw the inside of a jail cell.

Both lived longer than Till ever would.

“Just what did he say when he grabbed your hand?” defense attorney Sidney Carlton asked Donham, according to a trial transcript released by the FBI. “He said, ‘How about a date, baby?’” she testified. Donham said the young man “caught me at the cash register,” grasping her around the waist with both hands and pulling her toward him.

A judge ruled the testimony inadmissible. An all-white jury freed her husband and the other man even without it. Testimony indicated a woman might have been in a car with Bryant and Milam when they abducted Till, but no one else was ever charged.

And the lit cigars Bryant and Milam smoked in the moments following the judge’s decision have been burning for 63 years.

Till’s slaying has long been a stain on Mississippi’s conscience that resonate still today. Posthumous justice aside, his death was not an isolated incident and the hatred that fueled it, not an antiquated concept.

While the past cannot be changed, we hope the future is impacted by the case’s reopening.

— Northeast Mississippi Daily Journal

PERSPECTIVE

6 I Mississippi Business Journal I July 20 2018 » RICKY NOBILE

CRAWFORD

Continued from Page 5

and wages, and overall economic growth,” the authors wrote in the preface.

Hmmm.

A decade ago, Dr. Marianne Hill, former senior economist with the Center for Policy Research and Planning at Mississippi IHL, published an article entitled “Solving the Poverty Issue in Mississippi.” In it she provided a succinct solution, “The solution to poverty is straightforward, in a sense: economic and social development that penetrates all communities and population groups would reduce poverty to a manageable minimum.”

“Full-time, year-round employment would enable many to escape poverty,” she wrote, though such employment is not available in all communities. She added that “education is basic to well-paid employment” and “social safety nets” such as subsidized health insurance, child care, food stamps, youth mentoring, drug and prison rehabilitation programs “can be effective in preventing or reducing poverty.”

Two perspectives. The economic freedom perspective would defund government and get it out of the way to allow those able to prosper to do so on their own. Hill’s perspective sees a role for government spending to help poor individuals without skills and resources and to help rural communities attract jobs.

Which makes most sense for rural Mississippi?

Bill Crawford can be reached at crawfolk@gmail.com.

»ANALYSIS

Even modest revenue growth good news for lawmakers

E

nd-of-the year revenue collections suggest Mississippi’s lawmakers could have a little extra money to spend when they return for their election-year session in January 2019.

Preliminary numbers released by the Legislative Budget Office show that thanks to strong May and June collections, the state’s General Fund ended $88 million over the level that budget writers had estimated back in the spring of 2017, when they were putting together spending plans for the year that ended June 30.

Lawmakers that year purposefully picked out a low number to aim for, after two years of declining tax revenues had forced midyear budget cuts. Overall revenue went up less than 1 percent, although regular tax collections, which are less influenced by things such as how many lawsuit settlements are won by the attorney general, went up by about 2.6 percent.

“We pretty well did what we expected we would do,” said state economist Darrin Webb. “There were some months that we did a little better, some months we did a little worse.”

Those tax collections reflected a Mississippi economy that showed a little growth. Individual income taxes grew 2.5 percent, about the same as personal income in 2017. Sales taxes grew only 1.4 percent, but that performance looked better once the 10 percent growth in use tax – taxes on Internet sales – was factored in.

Employer payrolls grew about 1.3 percent from May 2017 to May 2018, the latest numbers available.

Mississippi’s overall budget, counting all state and federal money, was about $19 billion in the just-concluded 2018 budget year. Of that, about $5.6 billion is spent in the Gen-

eral Fund. Another roughly $500 million is what’s called “state support,” which is revenue that comes from other sources. Those are the revenue collections lawmakers are usually worried about.

Despite the good news, state agencies have launched into what will be another stringent budget year, with total spending expected to dip slightly. Many agencies would still like to recoup what they lost in budget cuts after lawmakers decreased those revenue estimates.

“I’m hoping that, come January, we’ll be sitting in a position where we can do something,” said House Appropriations Committee Chairman John Read, a Gautier Republican.

Exactly how much the state had left over after June 30 won’t be clear until summer’s end, as it takes agencies time to officially close the books. Normally, most of the leftover money would be split between the state’s rainy day savings account and capital improvements.

But there will be other issues for lawmakers to decide. If they’re called into special session to find more money for roads and bridges, as Gov. Phil Bryant has promised, leftover money from 2018 could be a tempting target for a quick spending boost.

Lawmakers in 2019 will also be confronted with higher

Jeff Amy

contributions demanded by the state’s pension system in an attempt to close a projected future shortfall in assets needed to pay benefits to retirees. The Public Employees Retire-

Despite the good news, state agencies have launched into what will be another stringent budget year, with total spending expected to dip slightly. ment System last month voted to require employers to contribute 17.4 percent of a worker’s salary beginning July 1, 2019, up from 15.75 percent today.

The Legislature has traditionally covered the cost of pension contributions for state agencies, public schools, colleges and universities, and the increase to those bodies is projected to cost $76 million. Read said lawmakers will have to decide how to handle pension costs in January. Even though it’s barely more than 1 percent of state revenue, he warns that’s enough to fight over.

“If you don’t have it, where are you going to get it?” Read asks. “Who’s going to fall on the knife?”

JEFF AMY has covered politics and government for The Associated Press in Mississippi since 2011. Follow Jeff Amy on Twitter at http://twitter.com/jeffamy.

May 2018 sales tax receipts/year to date, July 1 MISSISSIPPI STATE TAX COMMISSION Here are cities’ earnings through sales tax collections. Sales tax has a three-month cycle.

Month 1 — Tax is collected by the retailer. Month 2 — Tax is reported/paid to the Tax Commission by the retailer. Month 3 — Sales tax diversion is paid by the Tax Commission to the cities.

This report is based on the month the tax is collected at the Tax Commission (Month 2).

May May Year to date YTD CITY 2018 2017 2018 2017 ABBEVILLE $8,878.27 $4,913.15 $52,371.86 $54,773.19 ABERDEEN 69,226.28 70,654.01 753,434.07 771,499.76 ACKERMAN 24,881.92 20,728.92 265,186.82 257,376.58 ALCORN STATE U 0.00 6,543.54 7,729.61 10,516.25 ALGOMA 3,409.74 2,494.02 26,728.09 28,027.58 ALLIGATOR 622.74 386.55 4,184.30 4,784.06 AMORY 156,519.92 169,430.98 1,758,599.37 1,818,228.13 ANGUILLA 2,276.03 2,582.84 22,440.67 30,767.59 ARCOLA 1,963.49 1,248.01 13,908.96 14,723.44 ARTESIA 1,026.07 900.68 9,097.44 9,052.85 ASHLAND 12,820.53 13,342.16 141,829.96 146,770.97 BALDWYN 47,595.23 44,470.83 483,540.16 498,312.69 BASSFIELD 13,600.79 12,931.99 145,867.07 133,715.96 BATESVILLE 381,396.78 366,720.43 4,162,049.80 4,117,656.01 BAY SPRINGS 57,282.20 56,778.89 617,665.37 615,271.60 BAY ST LOUIS 145,400.13 141,620.01 1,499,147.91 1,376,776.84 BEAUMONT 10,065.24 8,799.95 100,711.10 91,188.63 BEAUREGARD 405.64 245.94 2,464.62 2,569.69 BELMONT 27,134.71 26,491.56 294,600.66 290,925.65 BELZONI 37,594.57 40,744.51 392,259.02 442,859.49 BENOIT 3,275.05 2,677.89 25,012.22 28,988.58 BENTONIA 14,042.59 18,608.18 138,734.28 138,171.20 BEULAH 760.68 301.99 4,163.69 3,476.94 BIG CREEK 654.98 227.09 3,786.82 3,163.84 BILOXI 1,073,528.35 1,121,247.89 11,182,457.46 11,486,508.16 BLUE MOUNTAIN 14,511.15 11,828.22 117,589.49 123,313.96 BLUE SPRINGS 2,961.36 2,513.62 24,447.77 27,867.20 BOLTON 13,803.15 16,571.84 142,340.93 141,439.28 BOONEVILLE 159,954.52 157,105.68 1,756,723.85 1,756,062.16 BOYLE 19,510.82 16,231.98 183,566.10 179,089.71 BRANDON 557,110.26 516,437.45 5,388,276.25 5,257,047.62 BRAXTON 2,072.21 1,668.04 17,365.82 17,609.01 BROOKHAVEN 464,932.25 493,234.21 5,200,381.83 5,306,163.57 BROOKSVILLE 10,709.89 10,070.61 106,455.32 113,367.90 BRUCE 48,738.17 44,857.70 463,500.98 474,606.93 BUDE 11,743.83 11,296.26 134,023.31 127,111.45 BURNSVILLE 15,236.18 14,249.31 162,323.89 156,061.67 BYHALIA 58,341.43 68,237.97 662,748.39 683,520.26 BYRAM 236,249.95 217,601.36 2,444,685.89 2,417,487.02 CALEDONIA 15,567.66 14,471.24 163,692.51 156,586.26 CALHOUN CITY 22,910.46 23,972.59 265,601.68 276,288.30 CANTON 272,688.31 240,076.20 2,787,351.55 2,697,546.74 CARROLLTON 6,825.61 6,336.93 72,815.25 74,149.72 CARTHAGE 151,118.49 147,059.21 1,593,770.93 1,624,842.55 CARY 2,380.35 853.82 12,487.66 11,219.75 CENTREVILLE 23,300.65 19,440.35 218,544.47 214,831.85 CHARLESTON 28,181.55 29,100.25 318,493.42 310,299.05 CHUNKY 1,035.99 773.75 7,901.59 7,551.14 CLARKSDALE 232,704.96 224,299.16 2,419,009.78 2,566,301.21 CLEVELAND 320,902.42 318,234.71 3,452,918.81 3,427,322.87 CLINTON 411,146.04 384,114.39 4,257,586.98 4,237,404.77 COAHOMA 800.55 718.12 6,645.96 6,701.30 COAHOMA COLLEGE 10.30 14.76 1,967.67 2,628.60 COFFEEVILLE 10,259.08 13,065.65 113,455.38 119,846.15 COLDWATER 21,931.41 18,546.41 211,003.48 233,725.39 COLLINS 143,542.77 121,264.49 1,497,597.06 1,374,378.24 COLUMBIA 279,517.95 268,251.40 2,922,697.96 2,942,701.45 COLUMBUS 850,491.13 790,556.49 8,920,204.13 8,997,459.22 COMO 16,797.83 15,253.38 177,774.80 172,718.64 CORINTH 510,365.80 515,366.88 5,473,092.65 5,695,423.57 COURTLAND 1,677.82 1,570.66 16,134.05 17,841.69 CRAWFORD 1,771.85 1,397.49 16,601.09 16,727.45 CRENSHAW 5,893.66 4,736.12 54,541.31 56,154.82 CROSBY 626.08 636.91 11,526.21 7,737.19 CROWDER 2,657.37 1,904.44 21,581.68 22,486.80 CRUGER 420.51 407.55 4,373.24 4,389.35 CRYSTAL SPRINGS 66,534.90 61,173.01 717,344.93 683,206.42 D LO 2,115.26 1,899.83 17,535.58 23,893.65 D’IBERVILLE 600,025.77 607,818.22 6,884,193.94 6,691,062.70 DECATUR 14,647.41 11,342.13 135,439.21 134,946.33 DEKALB 16,902.94 17,482.09 211,213.33 192,425.59 DERMA 7,194.48 9,050.62 93,877.97 92,124.04 DIAMONDHEAD 48,806.99 46,659.31 542,106.72 512,449.09 DODDSVILLE 1,078.00 640.65 7,294.47 7,306.78 DREW 7,177.72 6,490.56 79,414.07 81,955.19 DUCK HILL 4,396.97 4,408.26 44,707.09 43,647.54 DUMAS 1,652.81 1,234.74 12,007.77 13,945.43 DUNCAN 828.67 512.44 5,761.55 5,497.01 DURANT 34,401.92 36,565.62 387,161.86 453,145.65 EAST MS COLLEGE 30.27 26.54 2,560.72 2,534.50 ECRU 10,191.36 11,224.94 110,254.53 145,004.65 EDEN 371.48 78.73 1,118.09 815.36 EDWARDS 6,766.59 5,930.41 72,519.68 61,933.15 ELLISVILLE 82,633.16 79,687.94 871,668.34 884,250.76 ENTERPRISE 6,624.17 5,848.31 66,120.94 66,830.15 ETHEL 2,594.41 2,385.28 26,631.60 25,971.62 EUPORA 34,298.68 34,789.94 387,522.38 396,497.95 FALCON 607.90 113.91 2,957.37 1,298.58 FALKNER 5,888.89 5,914.63 60,629.24 67,322.34 FARMINGTON 6,982.08 2,135.91 134,488.23 29,597.33 FAYETTE 15,604.37 18,102.89 185,584.08 197,505.89 FLORA 33,091.03 29,774.51 337,130.41 327,846.35 FLORENCE 77,872.26 69,701.19 790,601.39 794,799.76 FLOWOOD 974,316.60 955,192.65 10,921,157.24 10,618,353.05 FOREST 183,785.38 196,985.98 2,104,634.28 2,173,381.14 FRENCH CAMP 1,429.40 1,631.94 14,344.44 15,690.80 FRIARS POINT 3,527.08 2,126.87 28,582.26 33,603.54

FULTON GATTMAN GAUTIER GEORGETOWN GLEN GLENDORA GLOSTER GOLDEN GOODMAN GREENVILLE GREENWOOD GRENADA GULFPORT GUNNISON GUNTOWN HATLEY HATTIESBURG HAZLEHURST HEIDELBERG HERNANDO HICKORY HICKORY FLAT HINDS COMMUNITY HOLLANDALE HOLLY SPRINGS HORN LAKE HOULKA HOUSTON INDIANOLA INVERNESS ISOLA ITTA BENA IUKA JACKSON JONESTOWN JUMPERTOWN KILMICHAEL KOSCIUSKO KOSSUTH LAKE LAMBERT LAUREL LEAKESVILLE LEARNED LELAND LENA LEXINGTON LIBERTY LONG BEACH LOUIN LOUISE LOUISVILLE LUCEDALE LULA LUMBERTON LYON MABEN MACON MADISON MAGEE MAGNOLIA MANTACHIE MANTEE MARIETTA MARION MARKS MATHISTON MAYERSVILLE MCCOMB MCCOOL MCLAIN MEADVILLE MENDENHALL MERIDIAN MERIGOLD METCALFE MIZE MONTICELLO MONTROSE MOORHEAD MORGAN CITY MORTON MOSS POINT MOUND BAYOU MS GULFCOAST MS STATE UNIV MS VALLEY ST MT OLIVE MYRTLE NATCHEZ NETTLETON NEW ALBANY NEW AUGUSTA NEW HEBRON NEWTON NO. CARROLLTON NOXAPATER OAKLAND OCEAN SPRINGS OKOLONA OLIVE BRANCH OSYKA OXFORD PACE PACHUTA PADEN

124,267.99 450.59 195,687.43 3,931.99 4,083.13 1,225.90 11,497.13 4,764.25 3,590.92 501,864.34 381,544.94 363,756.87 1,754,010.57 1,001.89 16,493.76 1,663.68 1,903,190.33 126,614.81 16,829.17 334,574.55 8,061.38 6,715.66 800.12 18,664.21 119,391.80 471,871.89 8,329.88 87,188.64 150,605.73 6,299.87 2,175.66 14,179.00 70,474.76 2,359,082.18 3,658.95 2,112.32 6,319.73 175,881.19 4,038.16 20,302.37 2,632.25 710,819.54 27,460.86 1,012.84 61,590.12 2,836.42 33,466.63 21,296.33 135,869.94 1,985.70 2,114.37 154,934.45 184,842.81 1,207.55 13,151.54 2,145.00 8,802.37 45,531.46 682,978.63 185,246.00 45,865.21 19,122.57 2,571.17 5,003.60 21,713.49 16,838.22 17,603.51 1,169.98 472,341.34 659.22 4,088.44 11,355.80 53,652.97 1,197,513.89 7,545.76 1,596.42 12,109.21 40,893.83 387.40 9,700.19 1,011.89 38,732.77 190,838.28 4,169.24 244.34 43,181.26 376.05 8,839.29 4,919.13 439,575.82 33,086.83 287,835.54 11,274.21 9,380.20 89,526.27 4,227.35 10,041.32 6,948.67 435,974.03 25,059.33 947,300.92 4,796.88 832,112.78 787.06 1,937.02 240.08

132,361.54 121.93 190,616.98 3,138.42 3,341.28 311.77 12,210.73 4,161.43 3,399.70 490,260.69 375,540.17 368,343.13 1,746,583.45 792.29 17,233.95 283.64 1,856,021.52 109,545.15 14,702.84 310,043.18 5,129.08 5,568.38 863.38 14,237.38 113,337.79 421,864.17 8,220.03 89,246.87 161,802.05 6,435.35 2,226.49 10,956.52 71,380.67 2,398,048.81 1,850.92 599.89 5,110.73 176,009.29 3,542.98 12,241.27 2,875.22 728,991.38 25,927.61 574.26 41,452.83 1,818.37 33,743.81 23,575.39 126,911.87 2,063.83 1,252.39 152,969.19 182,797.43 2,901.79 14,067.62 1,956.19 7,923.01 48,159.74 660,222.91 173,336.64 33,003.14 18,073.67 2,640.78 4,761.87 17,890.24 15,646.28 17,998.54 713.09 485,614.78 754.33 4,165.12 11,695.76 54,888.71 1,145,601.05 6,770.23 793.69 8,104.82 41,297.87 138.08 7,058.17 501.46 41,860.13 155,894.84 3,052.61 255.28 39,351.01 196.35 9,902.34 4,745.98 443,655.45 29,339.02 278,460.70 11,669.30 6,227.36 87,327.32 3,975.79 7,827.64 6,328.75 411,279.16 22,510.49 845,245.10 4,940.36 813,847.66 419.07 1,621.60 67.35

1,406,605.90 1,843.33 2,023,748.33 42,192.64 38,677.66 5,157.93 129,343.35 48,107.99 37,123.65 5,515,227.09 4,184,683.45 4,051,371.76 19,781,818.43 9,400.23 183,451.67 16,682.48 20,561,153.92 1,252,655.41 186,161.69 3,315,977.03 75,062.05 72,590.00 10,376.32 166,557.31 1,241,338.71 4,602,466.62 92,540.96 969,541.26 1,671,208.30 57,722.07 22,487.22 126,380.32 766,032.14 26,499,038.71 23,380.92 15,716.59 64,364.45 2,045,613.22 46,378.01 208,268.30 26,200.10 8,030,529.18 299,336.13 7,386.07 461,801.61 24,257.42 365,927.53 235,616.16 1,356,698.75 16,946.90 13,575.16 1,651,784.44 2,005,639.35 10,899.69 152,058.97 22,759.77 89,915.89 524,476.76 7,659,157.96 1,956,613.91 461,028.96 204,189.54 23,675.53 50,008.08 210,856.49 175,063.74 169,466.11 8,735.43 5,227,078.37 7,492.78 41,844.19 129,521.58 580,236.95 12,657,545.67 77,252.30 10,171.75 107,908.89 452,080.02 6,765.70 84,456.88 6,234.33 430,774.69 1,856,814.08 41,756.50 4,720.74 520,927.58 7,362.37 100,273.41 49,768.28 4,789,700.90 338,351.42 3,096,942.24 123,967.57 73,852.33 907,240.96 36,255.12 84,833.51 73,238.52 4,624,096.54 256,677.71 9,628,256.58 60,233.45 8,878,472.74 5,569.07 18,870.21 904.58

1,461,397.05 1,281.91 2,042,275.22 36,419.50 29,951.37 3,788.88 138,404.15 53,499.32 41,520.01 5,778,422.92 4,256,561.01 4,076,907.22 19,106,474.53 9,066.43 194,964.85 3,367.47 20,393,563.08 1,211,805.75 201,920.71 3,155,469.86 66,226.11 64,623.20 8,264.96 164,191.13 1,251,379.05 4,321,417.98 95,075.40 998,712.02 1,824,562.14 58,201.02 24,812.12 130,861.76 792,608.60 27,234,560.77 29,393.59 4,296.86 61,218.07 1,934,514.22 36,957.45 118,518.43 28,629.08 7,554,368.27 282,123.05 7,471.53 482,149.34 20,013.04 378,633.37 245,567.33 1,289,126.04 26,496.47 13,385.71 1,731,308.47 2,010,483.46 31,725.48 155,690.16 24,072.16 86,427.62 552,041.94 7,387,297.47 1,902,971.11 384,278.04 203,439.66 28,019.27 53,066.90 215,878.88 186,347.88 169,743.13 9,702.78 5,393,409.20 11,956.00 48,883.23 131,761.48 568,478.95 12,872,137.91 79,303.66 9,822.23 84,086.18 460,737.01 1,715.27 92,221.30 5,515.16 463,948.39 1,695,137.31 41,837.98 5,482.16 417,995.32 7,835.87 112,602.49 53,966.48 4,974,675.88 321,360.75 3,006,183.27 132,657.32 76,203.79 938,483.18 33,120.84 92,705.68 70,337.45 4,550,809.80 259,668.70 9,075,380.41 57,433.43 8,691,555.03 5,627.23 19,276.02 714.01

July 20, 2018

PASCAGOULA PASS CHRISTIAN PAULDING PEARL PELAHATCHIE PETAL PHILADELPHIA PICAYUNE PICKENS PITTSBORO PLANTERSVILLE POLKVILLE PONTOTOC POPE POPLARVILLE PORT GIBSON POTTS CAMP PRENTISS PUCKETT PURVIS QUITMAN RALEIGH RAYMOND RENOVA RICHLAND RICHTON RIDGELAND RIENZI RIPLEY ROLLING FORK ROSEDALE ROXIE RULEVILLE SALLIS SALTILLO SANDERSVILLE SARDIS SATARTIA SCHLATER SCOOBA SEBASTOPOL SEMINARY SENATOBIA SHANNON SHAW SHELBY SHERMAN SHUBUTA SHUQUALAK SIDON SILVER CITY SILVER CREEK SLATE SPRINGS SLEDGE SMITHVILLE SNOWLAKESHORES SOSO SOUTHAVEN SOUTHWEST COMM STARKVILLE STATE LINE STONEWALL STURGIS SUMMIT SUMNER SUMRALL SUNFLOWER SYLVARENA TAYLOR TAYLORSVILLE TCHULA TERRY THAXTON TISHOMINGO TOCCOPOLA TOWN OF WALLS TREMONT TUNICA TUPELO TUTWILER TYLERTOWN UNION UNIV OF MISS UTICA VAIDEN VARDAMAN VERONA VICKSBURG WALNUT WALNUT GROVE WALTHALL WATER VALLEY WAVELAND WAYNESBORO WEBB WEIR WESSON WEST WEST POINT WIGGINS WINONA WINSTONVILLE WOODLAND WOODVILLE YAZOO CITY TOTAL

Q

Mississippi Business Journal

465,504.47 441,476.77 116,734.50 115,780.95 398.53 214.69 865,817.09 814,124.31 32,421.20 34,788.98 252,141.60 225,046.45 334,249.23 334,714.58 411,433.08 418,681.34 8,930.59 5,541.70 1,769.93 1,705.57 7,856.71 5,061.31 1,585.19 1,078.71 206,136.05 211,638.98 5,512.85 3,560.30 78,308.27 69,215.55 32,290.81 26,590.31 7,077.68 8,596.13 33,432.26 33,867.81 8,687.09 9,466.35 77,114.00 90,661.92 45,953.80 48,890.51 16,676.18 15,087.92 20,108.79 18,219.15 3,722.43 2,407.94 477,700.73 453,921.89 29,036.40 28,524.01 1,054,822.16 1,064,854.43 3,752.35 4,364.71 119,705.40 116,688.60 31,263.47 32,931.82 10,321.54 9,446.93 1,929.98 1,604.16 22,647.02 22,494.02 1,457.23 1,767.39 74,835.20 68,059.88 14,723.71 32,180.78 30,339.62 29,160.81 813.50 316.48 1,426.24 976.87 7,637.22 8,859.36 17,087.68 14,961.54 13,977.75 13,439.61 202,861.63 187,696.70 11,778.61 12,900.39 6,948.23 7,151.84 9,822.16 8,615.55 31,434.16 31,874.80 3,588.62 3,885.90 2,533.90 3,082.32 845.55 532.24 780.41 406.89 2,792.09 2,579.25 159.85 85.78 2,273.78 1,324.31 5,918.27 5,880.24 353.38 101.88 10,020.28 9,300.56 1,206,912.65 1,147,886.60 67.54 45.71 576,637.48 588,555.61 10,147.14 11,686.20 5,955.13 5,930.24 2,709.83 1,864.65 39,534.83 37,331.22 5,185.92 3,922.68 49,892.19 46,683.65 3,509.55 3,205.70 421.40 173.29 3,090.27 2,347.02 24,597.11 28,035.23 6,421.63 6,389.76 27,660.66 28,985.62 4,139.63 3,407.31 14,035.63 13,624.58 857.19 327.62 8,393.75 7,028.66 1,488.23 1,348.20 34,133.23 26,922.85 1,752,687.04 1,702,139.02 4,687.70 3,883.46 53,151.75 56,704.21 25,195.47 24,830.52 9,003.53 19,756.72 8,854.87 8,669.47 8,650.07 8,200.42 10,501.32 10,881.89 24,182.39 13,137.01 674,777.54 661,123.96 29,192.99 20,453.33 5,257.96 4,653.97 2,384.73 950.80 42,409.24 42,836.44 203,569.22 202,973.53 178,587.99 177,065.62 7,121.83 7,215.15 3,234.86 3,281.03 13,481.82 12,957.28 1,541.06 944.30 176,293.02 171,713.88 158,773.35 162,749.86 78,381.15 88,761.76 599.61 211.65 5,840.53 7,097.39 31,758.21 30,850.18 159,251.50 166,922.17 $37,174,026.17 $36,288,726.91

Q

7

4,912,388.13 4,788,675.43 1,257,810.40 1,255,635.69 1,657.46 2,162.10 9,097,956.89 9,114,540.21 342,429.67 349,999.83 2,414,449.45 2,365,656.18 3,958,690.97 3,810,022.80 4,387,077.60 4,399,502.34 67,113.33 69,590.54 18,592.29 18,944.10 66,689.95 50,334.19 14,446.78 12,696.41 2,252,641.58 2,224,510.87 35,540.89 36,040.64 822,904.60 709,205.01 315,592.31 310,769.00 79,716.31 85,139.95 369,867.86 380,143.74 100,126.24 90,519.08 907,059.66 971,668.41 501,442.34 510,567.39 183,100.72 173,435.76 215,870.81 215,467.85 48,305.72 22,434.88 5,222,918.76 5,195,072.89 315,378.14 321,234.02 12,304,132.96 12,230,648.99 44,337.46 50,229.51 1,283,275.56 1,237,054.30 342,783.66 365,209.84 113,868.14 115,650.37 17,554.88 18,365.50 218,101.24 216,082.16 17,034.77 18,981.61 795,831.42 732,088.88 195,907.92 366,024.24 285,165.86 287,119.59 3,740.32 4,023.89 11,528.16 10,805.46 87,411.45 88,777.76 170,548.80 176,255.51 149,481.55 148,527.12 2,050,735.39 2,056,520.83 124,617.23 142,112.63 71,692.52 77,105.33 103,932.14 105,468.97 373,121.25 333,860.75 41,645.79 43,766.91 25,190.75 31,389.44 5,764.73 5,946.81 4,528.45 4,741.52 29,330.53 28,206.67 1,866.09 1,721.24 16,674.02 16,499.13 62,578.65 64,932.28 1,442.15 1,296.33 109,115.95 116,412.20 13,317,296.60 13,185,252.26 938.96 820.46 6,398,027.05 6,439,488.33 112,570.44 129,249.52 64,032.69 66,279.69 32,687.37 28,887.21 415,706.69 406,039.85 42,060.79 41,617.86 526,697.59 511,925.62 32,909.25 35,653.95 2,333.63 2,759.41 24,958.38 25,300.91 280,292.13 300,292.38 64,147.83 74,481.63 298,397.90 329,606.42 38,395.25 40,357.69 141,007.97 134,471.19 17,854.20 3,323.46 84,285.18 81,771.72 13,542.46 14,981.63 381,265.00 298,401.07 19,038,414.76 18,951,665.19 44,488.10 47,678.42 602,722.84 631,034.89 273,950.79 297,236.92 428,837.60 402,793.24 90,539.49 98,472.98 100,034.73 95,465.26 120,511.85 129,248.64 284,836.49 173,127.36 7,279,402.58 7,240,114.92 228,530.16 208,204.26 58,446.91 61,905.00 14,374.90 13,494.16 473,730.50 474,983.40 2,232,810.85 2,229,621.07 1,903,282.32 1,957,349.94 77,175.52 79,206.16 36,656.40 35,758.91 148,756.19 142,841.04 11,344.36 11,485.42 1,817,735.97 1,900,421.95 1,742,019.90 1,775,796.02 979,262.83 959,013.93 3,111.48 2,852.53 62,498.16 55,073.30 323,728.07 335,380.66 1,796,969.84 1,629,744.78 $401,806,129.32 $399,624,627.65

8 Q Mississippi Business Journal Q July 20, 2018 MISSISSIPPI’S HEALTHIEST WORKPLACES

Adding up the benefits T

here are many reasons why employers should adopt and support workplace wellness programs for their employees, but for our purposes, let’s consider just two of these.

First, workplace wellness programs make major contributions to the health and happiness of employees and their families, and in many cases, have actually saved lives. More on this later in this article.

Second, workplace wellness programs also deliver major financial benefits for those companies which are committed to them. It’s a proven fact that companies with good programs in place generally have far less lost work days due to illness, which obviously increases productivity and efficiency for the company.

Further, the insurance and medical costs for the company are generally far less than with companies which do not have good wellness programs in place. It’s a simple fact that helping employees to adopt healthier lifestyles and improve their health options means they will spend less time in hospitals and clinics.

Thus, it seems clear that workplace wellness programs are a win-win for all involved.

On Thursday, July 26, the Mississippi Business Journal, in concert with the Mississippi Business Group on Health and the Mississippi Department of Health, will host the annual Mississippi Healthiest Workplaces event, recognizing Mississippi companies which have great wellness programs in place. The honorees have been carefully evaluated for their programs, and awards are presented in a number of categories based on the size of the company and the effectiveness of its wellness programs.

We asked our partners and some of the winning companies for their thoughts on the event, and the importance of workplace wellness for them. Here are some of the comments we received: Murray Harber, Executive Director of the Mississippi Business Group on Health: “We’re proud to be a partner in the Healthiest Workplaces Awards and have the opportunity to recognize Mississippi employers who show excellence in providing a healthy workplace. Mississippi has many great success stories from companies offering safe and healthy environments and wellness programs that promote employee health and well-being. This effort is making a difference for these companies and their employees and their families.”

Victor Sutton, Office of Preventive Health, Mississippi State Department of Health: “Research shows that investing in work-

place wellness programs positively impacts worker health — and the bottom line.”

Deidra Bell, St. Dominic’s: “St. Dominic’s mission includes serving our community with compassionate care. This mission begins with our employees and their families. The Mississippi Healthiest Workplaces awards program recognizes the dedication of our employees to a culture of health and wellness that provides an Exceptional Experience Everytime to our co-workers as well as those we serve.”

Edmond Hughes, Vice President, Huntington Ingalls Industries: “We are honored to be named one of the healthiest workplaces in Mississippi. From our employee fitness center, family health center, which now includes vision services, to the annual 5K on the Causeway, we want to ensure that our employees are investing in themselves with a goal of having a healthy body, mind, and wallet.”

Billy Sims, Senior Vice Presicent, Southern Farm Bureau: “I think it is important for employers to be recognized, to validate their commitment to individual health improvement and aid in creating a culture of wellness, both within their workforce and for a benchmark for others trying to improve both the cost and wellness of their workforce.”

Our hat is off to the award winners at this year’s event, because they have all made a true and positive difference in the lives of their employees and their families.

By way of example, we recently received some information from our friends at the Center for Disease Control, which was published during the recent National Hospital Week in May, an event which celebrates hospitals, health systems, and the women and men who support the health and well-being of their communities. It also gives hospitals an opportunity to focus on employees’ health through their own workplace wellness programs. We appreciate these positive stories which illustrate just how important wellness programs are, and our thanks to the CDC for sharing the information, reprinted here by permission.

He was a ticking time bomb Meet Fitz, a 51-year-old hospital employee in Jackson, Mississippi, who didn’t realize he was a ticking time bomb until he went for a free annual health screening as part of his hospital’s Healthy Lives workplace wellness program.

The veteran health pro- Fitz

Alan Turner

fessional knew how to remain calm under stress. For 17 years, he has moved patients between their rooms and surgery at St. Dominic’s Hospital. Although he was cool as a cucumber, Fitz was having his own health emergency—and didn’t even know it.

“I went to a Healthy Lives screening in 2016 because I wanted to take advantage of our workplace wellness program,” says Fitz. “I was feeling fine. I signed in and went to get my height, weight, and blood pressure checked. The nurse encouraged me to go straight to the emergency room because my blood pressure was very elevated.

“I reluctantly went to the ER. From there I was admitted to the hospital and sent to the intensive care unit for three days to correct my blood pressure and sugar levels. I had no idea I was diabetic.”

The scare persuaded Fitz to get serious about his health. Thanks to the Healthy Lives program, he began to meet regularly with a registered dietitian at no charge. He also began to learn more about nutrition and ways he could make healthy changes to his diet. Soon he started swimming and walking at the hospital gym. Now Fitz has lost 25 pounds, brought his blood pressure and sugar levels under control, and been able to cut down on his medicine intake.

“I’ve been blessed because if it hadn’t been for St. Dominic’s program, I could have died,” he says.

Melissa Hinson, registered nurse and director of the Healthy Lives workplace wellness program, says, “With ever-changing employee needs, we work every year to bring new components into our program to engage our members.” Some of the recent additions to the program include healthier food and drink options in vending machines. Hinson also worked with the hospital’s dietary department to add healthier foods to the menu in the St. Dominic’s deli and cafeteria.

Her heart attack was a wake-up call Like Fitz, a licensed practical nurse named Debra had a wake-up call that inspired her to make big changes in her habits. She works with very ill patients at Magnolia Regional Health Center in Corinth, Mississippi, and it can be stressful at times. To make matters worse, Debra was overweight, smoked, and had diabetes. At age 44, she suffered a heart attack, and doctors put stents in her arteries to improve blood flow to her heart.

“I decided to do something about it,” Debra says of her health problems. She took a class her employer offered on stress management. She lost 30 pounds after signing up for a weight-loss challenge and making a habit of treadmill walking at work. She entered a program at Magnolia Regional that helped her to stop smoking cigarettes. The Disease Management Program, sponsored by the hospital’s main Wellness Program, pays for her blood pressure and diabetes medicines. She is required to track her readings on monthly log sheets, attend wellness classes, and speak See HEALTHIEST, Page 9

July 20, 2018

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Mississippi Business Journal

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9

THE PARTNERSHIP LAWYER

New IRC Sec. 1061 three year holding period requirement T he new tax cut and Jobs Act adds section 1061 to the Code, addressing the taxation of “applicable partnership interests.” Under the provision, if one or more “applicable partnership interests” were held by a taxpayer at any time during the tax year, some portion of the taxpayer’s long-term capital gain with respect to those interests may be treated as short term capital gain if the holding period is less than three years. Under the Cut law, partnership provisions requires holding period must be greater than three years.

New Tax Code section 1061 applies only with respect to “applicable partnership interests.” To qualify as such, the partnership interest has to be transferred to, or held by, the taxpayer in connection with the performance of substantial services by the taxpayer (or a related person) in any “applicable trade or business”. An applicable trade or business is defined as an activity that is conducted on a regular, continuous, and substantial basis and which consists, in whole or in part, of (1) raising or returning capital, and (2) either (a) investing in or disposing of “specified assets” (or identifying such specified assets for investing or disposition), or (b) developing specified assets. Specified assets” include securities, commodities, real estate held for rental or investment, cash or cash equivalents, options or derivative contracts with respect to the forgoing assets, or an interest in a partnership to the extent of the partnership’s interest in the forgoing assets.

Two exceptions may apply to exclude treatment of certain partnership interests as applicable partnership interests. First, an applicable partnership interest does not include a partnership interest held by a corporation. Second, an applicable partnership interest does not include a capital interest that provides the partner with a right to share in partnership capital commensurate with – (1) the amount of capital contributed (determined at the time of receipt of the partnership interest); or (2) the value of the interest included in income under section 83 upon receipt or vesting. This exception appears intended to allow a service partner to earn income as long-term capital gain under the normal rules with respect to a partnership interest received in exchange for contributed capital or to the extent the partner included the value of the interest in income under section 83.

The three-year holding period in section 1061does not apply to income or gain attributable to any asset not held for portfolio investment on behalf of “third-party investors.” A third-party investor for this purpose is a person who– (1) holds an interest in the partnership that is not held in connection with an applicable trade or business; and (2) is not and has not been actively engaged (and is

HEALTHIEST Continued from, Page 8

with her employee wellness nurse/coach regularly.

“I really appreciate the hospital putting the time and resources into this wellness program to help us get better,” she says.

“We promote health and wellness. We should reflect that!”

Elizabeth Woodruff, registered nurse and employee wellness nurse/coach for Magnolia Regional’s Wellness Programs, calls Debra a superstar. “She has decreased her medications, lost weight, quit smoking, and is eating healthier and exercising.”

not and was not related to a person so engaged) in (directly or indirectly) providing substantial services related to an applicable trade or business to the partnership or any applicable trade or business. This provision appears to be aimed at the “enterprise value” issue and seems to direct the Secretary to promulgate regulations that exclude gain from the intangible asset value associated with a sponsor’s investment management business from the application of the new rules.

New Code section 1061 would provide that, upon the transfer of an applicable partnership interest to a related person, the transferor must include short-term capital gain equal to the excess of – (1) the taxpayer’s long-term capital gain with respect to such interest for such tax year attributable to the sale or exchange of any asset held for not more than three years as is allocable to such interest; over (2) any amount already treated as short term capital gain under the primary provision with respect to the transfer of such interest.

For this purpose, a related person includes only persons with a family relationship under section 318(a)(1) and persons who performed services in the current calendar year or the prior three calendar years in any applicable trade or business in which or for which the taxpayer performed any service. This provision appears to be aimed at assignment of income issues, although the provision is drafted in a manner that makes it difficult to determine its exact effect.

The new law provides that short-term capital gain treatment applies under section 1061 “notwithstanding section 83 or any election in effect under section 83(b).”New section 1061 provides authority for the issuance of such regulations or other guidance as are necessary to carry out the purposes of the provision. The provisions covered by the amendment are effective for tax years beginning after December 31, 2017.

The new law does not include rules “grandfathering” applicable partnership interests held as of the effective date of such legislation. The three-year holding period described in the would be required for sales of assets held (directly or indirectly) by the applicable partnership, or, in the case of the sale of an applicable partnership interest, the applicable partnership interest itself. Rather than treating amounts failing the three-year test as ordinary income (as has been the typical recharacterization under prior versions of proposed carried interest legislation), section 1061 treats such gain as short-term capital gain.

Significantly, the new section operates only by modifying the application of sections 1222(3) and (4) and requiring a holding period for “capital assets” of more than three years in order to recognize long-term capital gain or loss.

Most hospitals offer wellness programs When it comes to promoting workplace health and wellness, St. Dominic’s Hospital and Magnolia Regional Health Center have plenty of company. In 2017, CDC conducted the Workplace Health in America Survey, the first nationally representative survey of employers, including hospitals, regarding their workplace health programs, policies, and practices since 2004. National estimates1 from the survey showed that: 83 percent of hospitals in the United States provide workplace wellness programs, compared to 46 percent of all

The Code contains a number of other provisions, such as section 1231, which result in taxation of gain recognized at long-term capital gain rates without reference to section 1222. The new section appears not to impact the application of those provisions, even with respect to assets held for three years or less.

Michael Prestia The new law resolves this controversy by simply excluding corporations that hold partnership interests from the new rules.

Questions have arisen as to whether the reference to a “corporation” for these purposes includes an S corporation. On March 1, 2018, the Internal Revenue Service issued Notice 2018-18, which provides that for purposes of Code Section 1061, the exception for interests held by corporations only applies to C corporations and does not apply to S corporations preventing the three-year holding period from being avoided by holding a carried interest through an S corporation). An entity which has elected to be treated as an S corporation, regardless of whether such entity is a state-law corporation, limited liability company, trust or other, will not qualify for the exception to the three-year hold rule.

If a partner contributes capital to a partnership, then so long as the partnership agreement provides that the partner’s share of partnership capital is commensurate with the amount of capital that he or she contributed (as of the time the partnership interest was received) compared to total partnership capital, the partnership interest is not an applicable partnership interest to that extent. The explanatory statement also indicates that it is not intended that a partnership interest would fail to be treated as transferred in connection with the performance of services merely because a partner contribute capital , The explanatory statement attempts to clarify the statutory language by providing that short-term capital gain treatment will result “notwithstanding section 83 or any election in effect under section 83(b).” According to the explanatory statement, the fact that a taxpayer has included an amount in income under section 83 upon the acquisition of an applicable partnership interest or has made an election under section 83(b) with respect to such an interest does not change the three-year holding period requirement for obtaining longterm capital gain treatment with respect to the applicable partnership interest.

Michael Prestia practices in Patnership formation, tax member disputes in Gulfport.

employers.

63 percent of the hospitals offer health screenings, also known as biometrics, compared to 27 percent of all employers.

31 percent of the hospitals provide health coaches, compared to 5 percent of all employers.

56 percent of the hospitals have stress-management programs, compared to 20% of all employers.

55 percent of the hospitals offer counseling to help employees stop smoking, compared to 16 percent of all employers.

This certainly stands as proof positive of how workplaces wellness programs are making a difference in the lives of Missis-

sippians.

Following the Mississippi Healthiest Workplace awards event, we’ll be publishing information on the winners and their programs. They stand as great examples of how Mississippi companies can make a positive difference to so many people, and their example should serve as motivation for many companies who do not currently have a workplace wellness program in place.

Contact Mississippi Business Journal publisher Alan Turner at alan.turner@msbusiness.com or (601) 364-1021.

July 20, 2018 • MISSISSIPPI BUSINESS JOURNAL • www.msbusiness.com

AN MBJ FOCUS: Small Business

Single most important problem for small businesses is availability » Quality of labor also mentioned in report

By BECKY GILLETTE mbj@msbusiness.com Unemployment is at its lowest rate in decades in Mississippi. That sounds good and it is for workers.

But this low unemployment rate is “absolutely” a problem for small businesses, said National Federation of Independent Business (NFIB) Mississippi State Director Ron Aldridge.

“Mississippi’s recent historic low unemployment rates and record-breaking number of workers

with jobs is a great picture of our state’s economic advancements and deserve being applauded,” said Aldridge said. “However, these indicators mask a significant resulting employment problem which

negatively impacts all employers, but particularly small businesses — a labor availability shortage and especially the quality or skill level of such available workers to meet existing and newly created job needs.”

Aldridge said two key federal policy changes within the past year — tax reform and deregulation — have been a driving force to not only move small business optimism to 35-year record levels and provide them greater certainty for the future, but have also reduced employer costs and freed up capital to create new jobs and increase worker pay at historic levels, invest in equipment upgrades and needs, and expand their businesses.

“In fact, with these two policy changes, taxes and

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Small Business

12 Q Mississippi Business Journal Q July 20, 2018

LABOR Continued from, Page 11

regulations are no longer the top small business problems,” Aldridge said. “Now the single most important problem for small business, according to NFIB’s Economic Trends Survey, is the availability and quality of labor.”

According to NFIB’s May 2018 Economic Trends Survey, 58 percent of small business reported hiring or trying to hire new workers, but with 83 percent of those hiring or trying to hire reporting few or no qualified applicants for the positions they were trying to fill.

“The overall trend of new jobs being created and increased wages hits small business the hardest in terms of competi-

tion for available workers, with larger businesses generally able to pay more and provide greater benefits and thereby lure many of small business’ best workers to higher paying jobs in other businesses,” Aldridge said. “In order Aldridge for small businesses to compete in hiring and retaining good workers, NFIB’s most recent May Survey shows reports of small business compensation increases hit a 45-year record high over NFIB’s Survey history.”

Aldridge said it is obvious many Mississippi small businesses are still having difficult times and have not been a part of this

record-breaking optimism that has also reported (NFIB May Survey) the highest positive sales trends since 1995 and a 45year NFIB Survey record high for positive earnings trends. That puts them at even a greater disadvantage in competing for workers—skilled and unskilled—which can certainly lead them to the unfortunate position of not being able to keep up with competitors or even survive.

“It’s even a greater problem in the many rural areas of our state where the available workforce is aging out and the younger ones are moving out,” Aldridge said. “Population growth, whether in these rural areas or in more economically developed areas, is a problem for Mississippi for now and the future in order to keep up and be prepared for increased economic growth

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that benefits our entire state.”

As state economic developers are successful in bringing a significant manufacturer or other type business to our state, it puts a hardship on our smaller businesses in retaining their better employees, Aldridge said.

“We’ve got to also focus on growing our citizenry or available workers at the same time we’re targeting the growth of good-paying jobs,” he said. “Mississippi is fortunate to see several rural small towns where young people are moving in and creating new businesses—thereby spurring economic growth for existing businesses as well.

“This trend of more young entrepreneurs is ever growing in Mississippi and in the years ahead our state will reap great benefit in all areas of the state. Many great entrepreneur programs are being created in our colleges as well as in high school helping advance this job creation and community growth. However, at the same time these new young entrepreneurs are no longer available as workers for other employers as in the past.”

With fewer and fewer skilled workers available, most of the available workforce are generally unskilled. However, small business has always been the number one entry level trainer of Mississippi’s and America’s workforce. Aldridge said in spite of this ability, small business is finding fewer and fewer trainable unskilled workers even available.

But he is excited about an educational movement occurring in Mississippi that can significantly improve this skilled labor shortage, the expansion of CTE or “Career Technical Education” in middle and high schools, in community colleges, and through various trade groups. Educational leaders are working right now with the business community in trying to create new and relevant curriculum and courses that can supply the workforce needs of our businesses, large and small.

“There’s not anything that can hold Mississippi’s economic future back if we’ll continue working together to solve these and other vital issues for the backbone of our economy and every community, small business and its employees,” Aldridge said.

People looking for a job or who need employees should take advantage of the services of the Mississippi Department of Employment Security (MDES).

“Our workforce technology data system, MS Works, enable the employer to be more competitive in seeking qualified candidates and the job seeker to be more selective in their career choice,” said Robert Freeman, area director, Twin Districts Workforce Area (TDWA) for MDES s.

Employers can search for candidates in MS Works by registering at mdes.ms.gov.”

Freeman said the MDES staff in the WIN Job Centers have not noticed a significant impact from the low unemployment rate in being able to find workers for job listings.

Helping creativity and culture grow in our local communities When Kait Sukiennik finally decided to pursue her dream, there was only

In their more than three years of running The Greenhouse on Porter,

one bank she trusted—Hancock Whitney. “We know everyone there. We

Kait and Jessie have enjoyed getting to know the clients they serve,

wanted to bank at a local bank. That was important to us,” she says. So

and it remains one of their favorite aspects of the business. One is

Kait and her business partner, Jessie, turned to Hancock Whitney when

writing a novel, while another is a tennis instructor with an encyclopedic

they opened The Greenhouse on Porter. What started as a coffee, biscuit

knowledge of history.

and beer shop has become one of the hippest, most unique spots in Ocean Springs, Mississippi.

History also plays a big part in Kait’s affinity for the bank where she’s had an account since she was about 10 years old. “Not only can I walk

Using a refurbished greenhouse as a starting point, The Greenhouse on

into the bank and know everyone’s name, they all know my name. Like

Porter was built to be a place where creativity and culture blossom. It

everything else, Hancock Whitney is also community,” says Kait.

hosts local art shows throughout the year, yoga during warmer months, weekly live music and more.

As The Greenhouse on Porter continues to thrive, there’s no doubt the bank will play a key part in her business’s future, too.

To watch Kait’s story and other client stories, visit our Insights Blog at hancockwhitney.com/insights.

Hancock Whitney Bank, Member FDIC.

Sponsored Advertorial. Paid Advertisement.

Small Business

14 Q Mississippi Business Journal Q July 20, 2018

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Ocean Springs named one of 10 Coolest Small Towns in America

Budget Travel announced the â&#x20AC;&#x153;10 Coolest Small Towns in America 2018,â&#x20AC;? and Ocean Springs is one of them. â&#x20AC;&#x153;Coolest Small Towns in Americaâ&#x20AC;? is in its 13th year of honoring American towns (population under 20,000) that offer travelers an unparalleled mix of culture, community spirit, natural beauty, and great food. â&#x20AC;&#x153;Ocean Springs plays an extremely important role in tourism on the Mississippi Gulf Coast. It brings a distinctive ďŹ&#x201A;air and perspective to the overall experience. The culture, arts, sense of community, beachfront, downtown shops, dining and entertainment all make for a highly desirable destination, and this is reďŹ&#x201A;ected in Budget Travelâ&#x20AC;&#x2122;s decision to honor Ocean Springs this year,â&#x20AC;? said Milton Segarra, CEO of Visit Mississippi Gulf Coast.

Small Business Delta Industries updates branding with new logo Delta Industries, a Jackson-based ready-mix concrete and construction materials supplier, has unveiled a new company logo as part of its ongoing update to its look and services. Delta has served the region since 1945, when it began serving the area’s concrete needs using World War II Army surplus trucks.

Following decades of growth, Delta Industries now serves four states (Mississippi, Alabama, Tennessee and Louisiana) and is the most trusted

Broadcast Media Group documentary pilot wins a Silver Telly Broadcast Media Group, Inc. of Starkville won a Silver Telly Award for a documentary pilot produced in 2017, bringing the company’s international production awards total to 25.

“SideMen: Muscle Shoals” a documentary pilot produced for award-winning guitarist Crash Hamilton, was selected from a large group of submitted work from across the United States and around the world. A panel of more than 200 industry professionals judged the international competition with over 12,000 entries.

The project documented the creation and production of two original songs in Muscle Shoals, Alabama that has been instrumental in many of America’s best-loved tunes. Hamilton met up with some of the Swampers, the legendary studio musicians, to record two blues tracks.

“I knew that BMG would do a great job for me when I decided to document my time in the studio,” said Joel “Crash” Hamilton, award-winning guitarist and studio musician. “I was blown away by the quality of the product. Winning a Telly as well? One of the highlights of my career.”

“This project was so much fun to produce,” said Robbie Coblentz, President of Broadcast Media Group. “To work with world-class musicians like Crash Hamilton and the Swampers was a professional highlight.”

The project can be seen at https://vimeo.com/ broadcastmedia/sidemen.

concrete producer in the region. Earlier this year the company consolidated its ready mix concrete assets into Delta Industries, Inc. folding in operations previously conducted through other subsidiaries companies.

“Our company has grown and evolved over the

July 20, 2018

years, and we felt it was time for a new look as well,” said Delta Industries President and CEO Dave Robison. “The new logo better reflects our more modern and technologically advanced approach to the business. The triangle also corresponds to “Delta” and reflects our moves to innovate and change with the evolution of advancements in our industry.”

The new logo uses three bars to create a triangle and uses the familiar red color of the historic “Ready-Mix” logo, which will continue to appear on company trucks and certain other applications. The new logo will begin appearing on company trucks,

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plant location signs and other materials very soon.

What will not change, Robison said, is the company’s long-standing commitment to superior service. “Our customers can count on receiving the same high-quality product and responsiveness that we have always delivered.”

Today, Delta Industries operates a fleet of more than 230 trucks which operate from over 30 locations. The company serves residential, commercial and roadbuilding contractors.

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16 Q Mississippi Business Journal Q July 20, 2018

Renasant promotes Potts

Renasant Bank recently promoted Sam Potts to Corporate Treasurer and Executive Vice President. Potts joined Renasant in 2013 after previously working at M&F Bank for 10 years. In addition to his promotion to Treasurer, he will continue his current responsibilities as Chief Potts Investment Officer for the Bank.

Potts is a graduate of the University of Mississippi with a Bachelor of Business Administration in Managerial Finance. He is also a graduate of Mississippi College with a Master of Business Administration.

Potts is a member of the Barrett School of Banking Board of Regents, the University of Mississippi Banking and Finance Advisory Board, the Rooted Ministry Board of Directors, and a Deacon at Lawndale Presbyterian Church in Tupelo.

Memorial names first quarter 2018 STAR recipients

Ingram named Employee of Year at Friends of SMSH meeting

Friends of SMSH recently honored volunteers, sponsors and employee members as well as the South Mississippi State Hospital’s 2017 employees of the quarter.

Melanie Ingram was voted by hospital employees as the 2017 Employee of the Year.

Ingram was hired as a recre- Ingram ation therapist in October 2012 after completing an internship at SMSH and working temporarily on the clinical unit as an active treatment technician. She is a certified music therapist and serves as one of the hospital’s Mandt instructors.

She earned a Bachelor of Music degree in Music Education Lee from William Carey University in 2002 and earned a second Bachelor’s degree from WCU in Music Therapy in 2011. Ingram is enrolled at the University of Southern Mississippi, pursuing a Master’s degree in Child and Family Studies.

The organization elected new officers and board members.

Boutwell Pat Lee, of Lamar Healthcare and Rehabilitation Center, will be president; Doug Boutwell, a community volunteer, will be vice-president. Donna Boutwell and Andy Tucker, who are ex-officio officers, will be secretary and treasurer, respectively. Benny Prestridge, a community volunteer, will fill the slot of past president.

Other board members include: Bill Coll (community volunteer), Missy Gipson (Hancock Whitney), Michael Graham (Pearl River Valley Electric Power Association), Andrea Hood (Hancock Whitney), Melanie Ingram (SMSH 2017 Employee of the Year), Harold Myatt (community volunteer), Steve Reid (Pearl River County Hospital and Nursing Home), May Watson (SMSH 2016 Employee of the Year), and Wynona Wiley (community volunteer). Members elected

Courtesy of Memorial Hospital

Memorial Hospital in Gulfport has named the recipients of the First Quarter 2018 Star awards, which recognizes outstanding customer service. The recipients are, from left, front row: Kristene Mulvaney, Clinic Operations Administration; Sandra Jenkins, Cardiac Catheterization Lab; and Natalie Roberts, Gastroenterology Physicians. Middle row: Janet Cooper, Wound Management; Dr. Tricia Aultman, Hospitalists; and Samantha Seevers, Cardiac Administration. Back row: Dr. Christopher Ouimet, Emergency Department Physicians. Not pictured: Tehra Garriga, NICU; Catherine Haynes, Family Practice Physicians; and Barbara Kerby, Family Practice Physicians. to the Honorary Board of Directors are Ed Felsher (community volunteer), Greg Lowery (Owens Business Machines), and Jeff Mayo (Oak Grove Heating & Air).

Chad Byrd joins Butler Snow’s Ridgeland office Butler Snow is pleased to announce that Chad Byrd has joined the firm’s Ridgeland office.

Byrd will practice with the firm’s pharmaceutical, medical device and health care litigation group.

Prior to joining Butler Snow, Byrd clerked for Chief Justice William L. Waller, Jr. in the Byrd Supreme Court of Mississippi.

He also served as a legal writing adjunct professor at the Mississippi College School of Law, teaching skills in objective and persuasive legal writing to first-year law students.

Butler Snow’s pharmaceutical, medical device and health care industry team provides clients with a comprehensive, multidisciplinary legal team to minimize legal exposure, litigate through resolution and handle crisis management. Few firms in the United States have been called upon as often as Butler Snow to serve as local, regional or national counsel in significant pharmaceutical, medical device and health care cases. The firm’s litigators play leading roles in federal multi-district proceedings and try a broad range of cases, including bellwether cases.

Butler Snow’s attorneys are experienced in responding to regulatory, compliance and policy challenges. Their team of litigators tries cases to verdict in state and federal courts and on appeal in virtually every state and numerous foreign countries.

The firm regularly leads trial teams in some of the most challenging jurisdictions in the country. Butler Snow has significant experience with complex cases involving a broad array of products and medical devices brought by single plaintiffs and more often class actions, involving anywhere from hundreds to thousands of plaintiffs.

Byrd is licensed to practice in Mississippi and the Supreme Court of the United States. He is a member of the Mississippi Bar Leadership Forum, Capital Area Bar Association and the Phoenix Club of Jackson. Byrd received his bachelor’s degree in business administration from The University of Southern Mississippi and his Juris Doctor from the Mississippi College School of Law.

Beckett named to Foundation for Mississippi History Board of Directors Butler Snow is pleased to announce that P. Ryan Beckett has been named to the Foundation for Mississippi History board of directors.

The foundation was established in 2005 to help meet the needs of a broad range of projects – from the opening of the Beckett Eudora Welty House in 2006, to the opening of the restored Old Capitol Museum in 2009, to the 2 Mississippi Museums project. The foundation conducts fundraising efforts to help support and promote the activities, programs, projects and purposes of the Mississippi Department of Archives and History, subject to the

approval of the archives’ board of trustees.

The foundation’s primary focus recently has been in securing funds for the design, construction and installation of exhibits in the new Museum of Mississippi History and Mississippi Civil Rights Museum, which opened last December. The museums anchor a state history center and serve as a gateway to heritage tourism across Mississippi. The foundation has committed to raising $13 million for the new museums.

“We are proud of Ryan’s selection to the Foundation for Mississippi History board,” said Donald Clark, Jr., chairman of Butler Snow. “We are continuously enthused by the projects that the Foundation undertakes, especially with the creation of these incredible new museums that are advancing public understanding and awareness of Mississippi’s history.”

Beckett is the chairman of Butler Snow’s Litigation Department. He concentrates his practice on antitrust, competition and trade regulation, financial services litigation, commercial litigation, election and campaign finance, intellectual property litigation, governmental litigation and business torts and unfair competition. He has represented major consumer products manufacturers, financial services companies and other corporate and governmental entities in contract, consumer protection and antitrust matters.

He is AV®-Preeminent™ Peer Review Rated by Martindale-Hubbell® and has been recognized by Best Lawyers in America® in commercial litigation. Beckett was previously acknowledged by Super Lawyers®, Mid-South Super Lawyers and Mid-South Rising Stars.

Beckett was named in the Top 40 Under 40 by the Mississippi Business Journal and was awarded the Pro Bono Award in 2009 by the Mississippi Volunteer Lawyers Project. He earned his undergraduate degree from Millsaps College and his Juris Doctor from the University of Mississippi. Beckett serves on the board of trustees at Millsaps College.

C Spire Cloud Metro Edge service wins top cloud computing industry award The managed services unit for C Spire, a diversified telecommunications and technology services company, has won a national cloud computing industry award for expansion of its Cloud Metro Edge services across most of the Midwest and Southeastern regions of the U.S. C Spire was one of 21 cloud-based firms across the country honored by Cloud Computing Magazine and TMC for innovative, new cloud-based products and services that help businesses take advantage of the benefits of leading-edge IT technology and software-defined networks.

One of TMC’s most coveted honors, the award recognizes and rewards innovative technologies and solutions that help improve cloud computing delivery and overall business communications. Award winners were judged based on their contributions to the improvement of the cloud computing ecosystem delivery and management.

The award recognized C Spire’s major expansion of its Cloud Metro Edge, which will deploy micro pods to at least eight major U.S. cities and creates a cloud fabric that pushes hyper-speed, low latency resources closer to customers.

C Spire expects to continue this expansion in 2019 and 2020.

Newsmakers Lands’ End, Inc. announces school uniform store Lands’ End, Inc. announced it will open a new school uniform store in Ridgeland, MS. The store officially opened for customers June 15. The new retail concept will feature the Company’s quality school uniforms for girls, boys and young adults, and fulfill the shopping needs of school uniform customers in the Ridgeland community at the location of the former Parker Uniforms store at 950 E County Line Rd, Ridgeland, MS 39157.

Lands’ End offers a wide range of products, which means finding an entire school wardrobe at one destination is no longer a challenge. Additionally, the new Lands’ End store will offer expert fitting for parents and fast online ordering via kiosk for any product not stocked in the store, ensuring families receive what they need, when they need it.

The Lands’ End School Uniform store in Ridgeland will be open June 15, store hours are Monday through Saturday from 10:00 a.m. to 6:00 p.m. at 950 E County Line Rd, Ridgeland, MS 39157.

For more details on the new store opening, and to learn about special programs developed specifically for families impacted by Parker’s closing, families are encouraged to email Lands’ End School Uniform at school@landsend.com<mailto:school@landsend.com> or call 800-741-6311.

Sullivan earns certification

Neel-Schaffer, Inc., is pleased to announce that Richard Sullivan, PE, Assoc. DBIA, has completed the Design-Build Institute of America’s certification exam and has earned Associate DBIA certification from the DBIA’s Design-Build Certification Board.

Sullivan manages Neel-Schaffer’s Tennessee operations and is Sullivan a member of the firm’s 11-member Design-Build Advisory Group. He is based in the firm’s Nashville office and has over 20 years of experience, including 15 with the Tennessee Department of Transportation. Neel-Schaffer was recently selected by TDOT to serve as the “Owner’s Representative” for a major Design-Build project in Chattanooga to modify the I-75 / I-24 interchange.

Sullivan is the second Neel-Schaffer employee to receive DBIA certification in the last month, joining South Carolina Operations Manager Matt Lifsey, PE, DBIA, who has completed the DBIA’s comprehensive education and certification testing program and is now nationally certified as a Design-Build Professional.

“This is great news for our firm as we develop our Design-Build program,” said Joey Hudnall, PE, Neel-Schaffer’s Chief Operations Officer. “The Design-Build delivery process is very important for many of our clients across the Southeast, and having Matt and Richard earn certification from the Design-Build Institute of America is a great indication of how important this process is to us.”

According to the Design-Build Institute of America, DBIA certification “is the nation’s only measurable standard of an individual’s knowledge of the Design-Build Done Right principles vital to successful project delivery.”

Sullivan is a registered Professional Engineer in Tennessee and Kentucky. He holds a Bachelor of Science

July 20, 2018

Toomsuba resident wins statewide home care recognition

The Mississippi Association for Home Care (MAHC) is proud to announce that Twannie Scott of Toomsuba, Mississippi has received statewide recognition as the recipient of the 2018 Home Health Aide of the Year Award.

Ms. Scott works for Kindred at Home in Meridian as a home health aide. Scott is described as having a servant’s heart. Her patients have nothing but the best compliments for her, working at each patient’s pace and not her own. The patients feel as though she is there for them and them alone, as she does all she can to make sure their needs are met.

The Home Health Aide of the Year award is one of MAHC’s most prestigious awards. The award recognizes the value of the home health aide to the home care industry and to the patients that they serve. Home Health aides are the backbone of the in Civil Engineering Tennessee Technical University.

MCBL&F elect Harper as vice chairman of board The Madison County Business League & Foundation Board of Directors proudly announce the election of Cecil W. Harper as vice chairman of the board for the 2017-18 term to replace Donna Sims who relocated to Starkville, MS. Cecil W. Harper is a Certified Public Accountant and President of the accounting firm of Harper, Rains, Knight & Company, P.A. located in Madison County, Mississippi. Cecil has over forty years of experience in public accounting and serves as the firm’s managing director. Cecil’s areas of expertise include audit, tax and consulting, strategic business planning, budgeting, business valuations, forensic accounting and litigation support services.

Cecil graduated with “Special Distinction” from Mississippi College where he earned his Bachelor of Science Degree in Accounting. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, the Mississippi Society of Certified Public Accountants, the Central Chapter of Certified Public Accountants, and the Association of Certified Fraud Examiners. He was named Outstand-

home health care delivery system and are vital to patient care.

The Mississippi Association for Home Care is a non-profit membership organization dedicated to operating for the benefit of member home health agencies, home heath related agencies and the benefit of the public in fostering and maintaining high standards of home health care.

For more information, contact Mary Lea Nations, Executive Director of MAHC at 601-924-2275, or mnations@mahc.org.

Pictured above are Mary Ann Coghlan, RN, Manager of Clinical Practice – Kindred at Home Meridian, Twannie Scott, MAHC Home Health Aide of the Year 2018, Kim Binh, RN, Executive Director – Kindred at Home Meridian

ing Alumnus of the Year in 2004 by the Mississippi College School of Business.

Cecil and his wife, Karen, reside in Madison and are active members of Madison United Methodist Church.

He serves on numerous civic and religious boards including board member and past president of the Board of Governors of Annandale Golf Club, member of The Hundred Club of Madison-Ridgeland, board member of Madison County Community Trust, and board member of Living Services.

Bryant appoints Tom Koger to HCPHC Tom Koger has been appointed by Gov. Phil Bryant to the Hancock County Port and Harbor Commission. He is a resident of Diamondhead and has lived in Hancock County for more than 50 years. He replaces Sherri Bevis who had served on the Commission since 2013.

Koger During his career, Koger worked in numerous civilian and defense space programs. As a senior vice president of Boeing, he was responsible for business development,

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space policy and government affairs in a commercial space program.

Prior to his career with Boeing, Koger worked with the leadership at Stennis Space Center to develop an aerospace industry cluster known as the Mississippi Space Commerce Initiative and later renamed The Enterprise for Innovative Geospatial Solutions. He developed the initial concept in 1998 and served as EIGS executive director from 2011 to 2014. EIGS has been nationally recognized as one of the most successful industry clusters in the country.

As a small satellite technology business owner, Koger worked with national and international aerospace executives including Elon Musk of SpaceX to commercialize and advance low-cost space technologies.

As a consultant to the aerospace industry, Koger has participated in several Economic Development Administration studies related to Stennis Space Center centric economic development efforts including primary authorship of a strategic plan that examined economic development themes centered on aerospace technologies, propulsion systems, and space port development. The Stennis study included a critical examination of the opportunities and barriers to economic development along with recommendations for leveraging Port and Harbor assets through Enhanced Use Leasing Authority and Space Act Agreements.

As an entrepreneur and business owner, Koger is involved in projects that include supercomputer flood modeling for the insurance industry and unmanned aerial systems development. He has three patents with the U.S. Patent and Trademark Office.

The Hancock County Port and Harbor Commission was established in 1963 to lead the county’s economic development activities. Stennis International Airport and Port Bienville Industrial Park are home to 30 companies with more than 1,000 employees. For more information visit www.portairspace.com.

Breazeale joins MDOT Public Affairs team Jessica Breazeale of Wesson has joined the Public Affairs Division at the Mississippi Department of Transportation (MDOT).

Breazeale will serve as Internal Communications Officer and manage the agency’s strategic communications plan for employees. She will also supervise Breazeale the agency’s Public Relations Internship Program.

“With her years of experience in both public relations and marketing, we are proud to welcome Jessica to the Public Affairs team and look forward to her contributions in keeping our employees informed about MDOT projects and programs,” said Jarrod Ravencraft, MDOT public affairs director.

Breazeale holds a Master of Science in public relations and Bachelor of Arts in mass communication and journalism with an emphasis in public relations and a minor in theater from The University of Southern Mississippi in Hattiesburg.

Breazeale is the daughter of Kim Walker Whittington of Crystal Springs.

Newsmakers

18 Q Mississippi Business Journal Q July 20, 2018

Gandy appointed to serve on the Mississippi Access to Justice Commission Butler Snow is pleased to announce that Patricia C. Gandy has been appointed by the Mississippi Supreme Court to serve on the Mississippi Access to Justice Commission. Gandy’s term begins on July 1, and ends on June 30, 2021.

This year’s commission Gandy meetings are slated for Sept. 4 and Dec. 4 at the Mississippi Bar Center in Jackson, Miss.

The mission of the Mississippi Access to Justice Commission is to develop a unified strategy to improve access to justice in civil legal proceedings for the underprivileged in Mississippi.

The commission is comprised of a diverse group of providers of civil legal assistance, business and community leaders, representatives of the three branches of state government, bar leaders, clergy, deans of the two Mississippi law schools and members of the legal community.

Recognizing the need for a single unifying entity to bring together the various providers of civil legal services to the impoverished, the Mississippi Supreme Court created the Access to Justice Commission on June 28, 2006, becoming the 23rd state to appoint such a commission. Nearly 700,000 people live at or below poverty in Mississippi. With one legal services lawyer per every 21,000 eligible individuals, the challenges are great, but the desire to achieve justice for all is greater. While many organizations in Mississippi have long been committed to improving the delivery of civil legal services to the poor, there was no single entity that was representative of all such organizations, so the commission was born.

Gandy was the founding director of the Mission First Legal Aid Office, established by Mississippi College School of Law and Mission First, Inc. In this position, Gandy and her team provided civil legal services to qualified residents of Hinds, Madison and Rankin counties. The Mission First Legal Aid Office works with more than 300 volunteer attorneys to serve approximately 1,200 Mississippians per year. Gandy served as an attorney in Butler Snow’s litigation department from 1998 – 2006. She completed her undergraduate education and Juris Doctor at Mississippi College and clerked for the Mississippi Court of Appeals.

Community Bank hires two

Mike Webb, Chief Executive Officer of Community Bank’s North Mississippi Region is proud to announce the following: Jon Paul Rhea has been named Senior Vice President. A native of Carthage, Mississippi, Rhea recently served as Vice President and has been in the banking and insurance industry Rhea for thirteen years, with the last five of those being with Community Bank.

In his new role, he will continue to grow loan and deposit relationships.

Rhea, graduated from Mississippi State University with a Bachelor of Science. He then went on to complete Mississippi School of Banking at Ole Miss

Orvis endorses Prairie Wildlife

Courtesy of Prairie Wildlife

Prairie Wildlife, the conservation driven sporting estate located in the Black Prairie of Mississippi, has accepted the coveted Orvis Wingshooting Lodge endorsement, making it the only Orvis endorsed sporting estate in Mississippi.

Prairie Wildlife offers an unrivaled menu of sporting experiences, from simulated European driven pheasant shoots to Bluff City Land Rover Driving Schools and from the rare opportunity to pursue wild bobwhite quail to an authentic Helice ring. In addition, the Orvis Wingshooting School at Prairie Wildlife continues to welcome guests as the first destination in the U.S. to annually host this prestigious school outside the Orvis owned properties.

“Prairie Wildlife has proven itself to be a leader in the field of destination wingshooting,” says Reid Bryant, Endorsed Operations Manager for Orvis. “Their commitment to service is exemplary, and they truly shine in their efforts to conserve and promote native quail habitat.”

Each Orvis-endorsed lodge is personally vetted by Orvis staff, who travel and hunt extensively. The standards for the endorsement are rigid. Each facet of the Prairie Wildlife experience including the facilities, dining, hunting and staff was scrutinized in the evaluation process. in 2015.

Active in his community, Rhea serves on the Lee County MSU Alumni Board, Tupelo Parks and Recreation Board for Baseball, Take a Swing Cancer Board, and is an active member of Kiwanis Club.

Also, Justin Martin, Chief Cooley Executive Officer for Community Bank’s Pine Belt Region is proud to announce the following: Scott Cooley has recently been named Vice President. A native of Laurel, Mississippi, Cooley recently served as Assistant Vice President and has been in banking for 12 years. In his new role, Cooley will oversee consumer and commercial lending.

Cooley, is a graduate of University of Southern Mississippi and is currently attending University of Mississippi School Of Banking.

Active in his community, Cooley serves on the board for Laurel Kiwanis, and is a member of First Baptist Church of Laurel.

MDOT employees named officers of Engineering Society Several Mississippi Department of Transportation (MDOT) employees were recently installed as officers of the Mississippi Engineering Society (MES).

Gabe Faggard, District 6, was installed as the MES State President during the Mississippi/Alabama

Engineering Society luncheon held June 11 at the Beau Rivage in Biloxi. Jessica Dilley, District 5, and Brent Quick, District 6, were also installed as MES officers.

Since its founding in 1939, and charter by the National Society of Professional Engineers in 1956, MES seeks to protect and promote the profession of engineering as a social and economic influence vital to the affairs of society and the State of Mississippi.

The Mississippi Engineering Society’s members consists of licensed engineers, engineer interns, engineering students and experienced graduate engineers from all disciplines of the profession, including: industry, government, private practice, construction and education.

Mississippi female lawyer who has demonstrated the greatest accomplishments during the previous year.

Dean Bennett will become president of the Mississippi Bar this summer and Tiffany Grove is in line to become president of the Capital Area Bar Association Grove (CABA). Dean Bennett has spent twenty-seven years teaching at Mississippi College School of Law in downtown Jackson. Dean Bennett’s areas of expertise are litigation, criminal law and procedure.

Tiffany Grove is a graduate of Mississippi College School of Law and has spent fourteen years in private practice. She is a partner with the law firm of Williford, McAllister Jacobus, LLP, and currently serves as Chair of the Women in the Profession Committee of the Mississippi Bar.

Trustmark recognized by J.D. Power Trustmark has been recognized for the highest customer satisfaction score in the South Central Region by the J.D. Power 2018 U.S. Retail Banking Satisfaction Study. J.D. Power is a global leader in consumer insights, advisory services, as well as data and analytics.

The U.S. Retail Banking Satisfaction Study, now in its 13th year, is the longest-running and most in-depth survey of the U.S. retail banking industry. The study measures satisfaction in six factors including: channel activities, communication and advice, convenience, new account opening, problem resolution, and products and fees. The channel activities factor includes seven sub-factors: assisted online service, ATM, branch service, call center service, Interactive Voice Response/automated phone service, mobile banking and online banking. Satisfaction is measured on a 1,000-point scale, and Trustmark received a score of 856.

The 2018 study is based on responses from more than 88,000 retail banking customers belonging to 200 of the largest banks in the U.S. across regarding their experiences with their retail bank from April 2017 to February 2018. For more information about the U.S. Retail Banking Satisfaction Study, visit http:// www.jdpower.com/resource/us-retail-banking-satisfaction-study.

Merit Health Wesley earns achievement from Attorneys receive statewide Planetree International recognition Merit Health Wesley has been awarded Gold The Mississippi Women Lawyers Association has awarded its top honors this year to two female attorneys.

Mississippi College School of Law Dean Patricia W. Bennett, of Clinton, received the 2018 Lifetime Achievement Award, which is given annually to honor Bennett a Mississippi female lawyer who has served as a trailblazer for women in the profession.

Tiffany P. Grove, of Raymond, received the 2018 Outstanding Woman Lawyer Award, which honors the

Certification for Excellence in Person-Centered Care by Planetree International. This certification recognizes Merit Health Wesley’s achievement and innovation in the delivery of a patient experience that goes beyond the norm in today’s healthcare environment.

Merit Health Wesley is the first healthcare organization in Mississippi, one of only 26 nationwide and one of only 85 worldwide to receive the Person-Centered Care Gold Certification since the program’s launch in 2007.

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THE SPIN CYCLE

YouTube fights fake news, reinforces legit media Y

ouTube is fighting fake news across the globe.

The video sharing company has announced steps to guard against false news reports, doubling down on misinformation – and reinforcing its backing of legitimate, worthy media outlets.

YouTube will bolster legitimate news sources during breaking news, when false information can spin out of control.

Now, when news breaks, YouTube will show text previews of news in its video search results functionality. It will also warn that stories can change, evolve or be updated.

The thrust of the new news initiative is to tamp down fake videos that emerge during breaking news such as natural disasters, violence and crime.

In these breaking news stories, traditional video won’t suffice, due to the time required to verify sources and stories, according to TechCrunch.

To combat the surge in fake news, YouTube is incorporating text stories that can deliver more accurate information, the company announced.

About 10,000 reviewers at Google – which owns YouTube – will monitor search results worldwide to boost credible news sources and stories.

Alexios Mantzarlis, a Poynter Institute staffer who helped Facebook partner with fact-checkers (including The Associated Press), told TechCrunch the text story snippet at the top of search results was “a good step forward.”

YouTube will also commit $25 million in the next few years to bolster real news on YouTube. This funding is aimed at helping news organizations around the globe build better news operations by training staff and improving production facilities. It will not fund video creation.

YouTube is also testing ways to thwart conspiracy videos with more trusted sources like Encyclopedia Britannica and Wikipedia.

Smart speaker growth to top 100 million by end of year Smart speaker growth – from Amazon, Google and Apple – will continue its frenzied pace, with Google and Amazon battling for dominance, and Apple in third, according to a new report from Canalys.

Smart speakers will number 100 million by the end of they year, according to the survey, up from about $50 million just last year. Canalys predicts the market will more than double again to hit 225 million by 2020.

Market leader Amazon will continue to see its market share slip, according to Canalys. Currently, Amazon Echo devices make up about 50 percent of the installed base this year, but by 2022 the number is expected to fall to 34 percent. Google’s Home is forecast to grow from about 30 percent now to 34 percent in 2022, bringing the tech titans closer together.

Apple’s HomePod claims a 4 percent market share of smart speakers, which should grow to about 10 percent by 2022, according to the report.

The Canalys study doesn’t, however break out numbers for speaker company Sonos, which is trying to make a run at this market and just filed for an IPO. Similar to other growing platforms, dominance in the smart speaker category will increasingly revolve around attracting developers, according to Canalys.

Amazon and Google will fight for market share to demonstrate their value and reach to those developers whose innovations fuel customer’s loyalty.

Also, a fierce battle for the Chinese market is brewing.

The study suggests the U.S. is currently the dominant market, with 73 percent of all speaker sales last year. China had only 3 percent.

However, by the end of 2018 Canalys expects the U.S. share will fall to 64 percent, while China will increase to 10 percent, an indicator on how consumer interest is surging. Boosting its brand in China is paramount to Apple, Google, and Amazon, who will also face intense local competition there.

“China is still a nascent market for smart speakers, but it is a sleeping giant,” Canalys Research Analyst Hattie He said in a statement. “Local players, such as Alibaba and Xiaomi, are investing heavily. China has massive potential, with more than 450 million households, over 3 times the number in the U.S.” Torched Mic | Papa John’s founder slur scorches brand Did an insanely ill-advised racial slur by Papa John’s chairman torch the brand beyond recognition?

The cloud of controversy erupted recently after it was reported that founder John Schnatter used a racial slur on a conference call with the company’s then-ad agency. Immediately the insensitive PR bomb went viral, and the fallout continues to burn the brand.

First, Schnatter – the face of the brand in ad, marketing and PR campaigns – resigned as chairman.

Then, Papa John’s immediately stopped using Schnatter’s image in its branding.

“This decision is the first of several key steps to rebuild trust from the inside out,” Steve Ritchie, Papa John’s, CEO said in a statement last week.

The company also issued a statement that read in part: “Papa John’s condemns racism and any insensitive language, no matter the situation or setting ...

We take great pride in the diversity of the Papa John’s family, though diversity and inclusion is an area we will continue to strive to do better,” the company said in a separate statement.

Papa John’s named Olivia Kirtley as lead independent director, and plans to appoint a new chairman in the coming weeks.

Schnatter, who founded the company in 1984, resigned as chief executive last December, after criticism for comments he made to the National Football League leadership.

Pizza Hut replaced Papa John’s as NFL’s sponsor in February, ending Papa John’s eight-year relation-

ship with one of the world’s top pro sports.

This latest tasteless topping continues to pile onto the caustic crust of crisis for Papa John’s – and numerous sports teams, sports leagues, companies and universities have tossed the brand out faster than a week old pizza.

Todd Smith Here’s a rundown on the fallout: » The University of Louisville – Schnatter left the school’s board of trustees, and the university changed the name of the football stadium from Papa John’s Cardinal Stadium to Cardinal Stadium » New York Yankees – suspended its relationship » Baltimore Orioles – suspended its relationship » Miami Marlins – suspended its relationship » Tampa Bay Rays – suspended its relationship » Major League Baseball – suspended a “Papa Slam” promotion » Kansas City Royals – suspended promotions » Washington Nationals – suspended its relationship » Minnesota Twins – indefinitely suspended relationship » Texas Rangers – canceled promotion indefinitely » Seattle Mariners – suspended its relationship » AMB Sports and Entertainment (Atlanta Falcons, Atlanta United, Mercedes-Benz Stadium) – suspended its relationship » Atlanta Braves – suspended its relationship » Jeffersonville, Indiana -- Schnatter’s hometown – returned a $400,000 donation for a new gymnasium » Seattle Seahawks – ended its partnership » Morehouse College – ended campus dining business relationship » University of Kentucky – discontinued financial relationship with Schnatter and will no longer be recognized by their school of business and economics » FC Dallas – suspended promotion » Orlando Magic – suspended its partnership » PR agency Olson Engage – severed ties with Papa John’s Each week, The Spin Cycle will bestow a Golden Mic Award to the person, group or company in the court of public opinion that best exemplifies the tenets of solid PR, marketing and advertising – and those who don’t. Stay tuned – and step-up to the mic! And remember … Amplify Your Brand!

Todd Smith is president and chief communications officer of Deane, Smith & Partners, a full-service branding, PR, marketing and advertising firm with offices in Jackson. The firm — based in Nashville, Tenn. — is also affiliated with Mad Genius. Contact him at todd@deanesmithpartners.com, and follow him @spinsurgeon.

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